Can I claim tuition expenses on my 2020 return that were paid in 2020 even though they were reported on my 2019 1098-T? Did not file a tax return in 2019.

[sfisher2161]

I did not file in 2019 bc I was a full time student.  The 2019 1098-T from the school did not have an amount in Box 2 and Box 7 was not checked.  But the tuition payments were for the 2020 Spring semester and were paid in 2020.  They were billed in December of 2019.

[MaryM428 · Accepted solution]

Yes, you can claim the expenses from the 1098-T that were from the spring semester and charged in 2019.  Many schools bill for the first semester at the end of the previous year.  

To enter the information:

• Federal
• Deductions and Credits
• Education
• Expenses and Scholarships (Form 1098-T) - Start or Revisit
• Now you can go through the screens to enter your 1098-T information, but you will use your own financial records instead of the amounts on the 2019 1098-T.  You want to enter the spring semester charges. 

Your entry does not need to match the 1098-T.  keep the 1098-T with your 2020 tax records in case these is every any question about the entry.

To qualify for the American Opportunity Credit, your 2020 modified adjusted income or MAGI can't exceed $90,000 ($180,000 if filing jointly).

For the Lifetime Learning Credit, your 2020 MAGI can't exceed $69,000 ($138,000 if filing jointly).